Civic Intelligence

Construction & General Labor Liuna Local Union 657

990 • Fiscal year 2014 • EIN 65-1188994

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 09, 2015

Organization ProfileWWW.LOCAL657.ORG
5201 First Place NEWashington, DC 20011

(202) 723-3366

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

100th percentile

204%

Higher net margin than 100% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

16th percentile

$750

Higher top officer pay than 16% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

2nd percentile

-41%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$4,153,471

Down $2,830,556 (-41%) from 2013

Net Assets

Down

$4,153,471

Down $1,857,125 (-31%) from 2013

Liabilities

Down

$0

Down $973,431 (-100%) from 2013

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$820,985

Down $1,755,108 (-188%) from 2013

Expenses

Down

$851,025

Down $564,477 (-40%) from 2013

Net Income

Down

-$1,672,010

Down $1,190,631 (-247%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,769,212Liabilities 2011: $2,743Net Assets 2011: $6,766,4692011Assets 2012: $6,518,971Liabilities 2012: $26,996Net Assets 2012: $6,491,9752012Assets 2013: $6,984,027Liabilities 2013: $973,431Net Assets 2013: $6,010,5962013Assets 2014: $4,153,471Liabilities 2014: $0Net Assets 2014: $4,153,4712014Assets 2015: $4,251,166Liabilities 2015: $0Net Assets 2015: $4,251,1662015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2014

Assets$4,153,471
Liabilities$0
Net Assets$4,153,471
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2011: $1,190,2332011Expenses 2012: $1,302,7092012Revenue 2013: $934,123Expenses 2013: $1,415,502Net Income 2013: -$481,3792013Revenue 2014: -$820,985Expenses 2014: $851,025Net Income 2014: -$1,672,0102014Revenue 2015: $759,901Expenses 2015: $662,206Net Income 2015: $97,6952015Revenue 2016: $451,402Expenses 2016: $379,213Net Income 2016: $72,1892016

Highlighted filing

2014

Revenue-$820,985
Expenses$851,025
Net Income-$1,672,010
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$3,559,878
Mission and Program Overview

Mission

Members are employees of contractors subject to collective bargaining agreements with the union, who receive information and advice on problems and are offered jobs to promote security and better working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,130,325$3,817,829▼ $312,496
Savings and Temporary Cash Investments$195,344$193,803▼ $1,541
Cash and Non-Interest-Bearing Accounts-$113,892-
Accounts Receivable$17,628--
Investments in Publicly Traded Securities$2,614,213$2,322▼ $2,611,891
Total Assets$6,984,027$4,153,471▼ $2,830,556
Other Assets Total$26,517$25,625▼ $892
Liabilities
Mortgage Notes Payable Secured by Investment Property$971,852--
Accounts Payable and Accrued Expenses$1,579--
Total Liabilities$973,431$0▼ $973,431
Net Assets / Fund Balance
Unrestricted Net Assets$6,010,596$4,153,471▼ $1,857,125
Total Net Assets Fund Balance$6,010,596$4,153,471▼ $1,857,125
Total Liabilities and Net Assets / Fund Balance$6,984,027$4,153,471▼ $2,830,556

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,252,716$294,024$3,546,740
Buildings$549,980$442,695$992,675
Equipment$15,133$361,063$376,196
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseTotal
George EaselySergeant atPT$750$750
Theodore HarringtonAuditorPT$450$450
William BuckTrusteePT$450$450
Gardenia WalkerAuditorPT$448$448
Gerald WarrickSergeant atPT$150$150

Board Members and Trustees

NameTitle
Ronald FreelandPresident
Clifford MontgomeryTrustee
Rueben FerrufinoTrustee
Victor ReyesTrustee
Anthony FrederickBus. Mgr/sec
Jhunio MedinaRec. Secreta
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$645,916
Investment Income
$-1,500,957
Other Revenue
$34,056
Change in Net Assets
$-1,672,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$-827,985
Revenue Not Reported on Financial Statements
$7,000
Revenue Not Reported on Form 990
$1,556,254
Other Revenue Adjustments
$7,000
Total Revenue per Audited Statements
$728,269
Total Revenue per Form 990
$-820,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,003
Salaries, Compensation, and Employee Benefits$78,022
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$130,264
Office Expenses---$77,774
Other Salaries and Wages---$74,283
Fees for Services Other---$23,387
Interest---$16,222
Occupancy---$14,274
Travel---$13,499
Other Expenses---$7,956
All Other Expenses---$6,925
Current Officers, Directors, Trustees, and Key Employees---$2,248
Payroll Taxes---$1,491
Insurance---$1,464
Total Functional Expenses$0$0$0$851,025

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,585,394
Expenses Not Reported on Form 990$1,741,369
Total Expenses per Form 990$851,025
Expenses per Audited Statements$844,025
Expenses Not Reported on Financial Statements$7,000
Other Expense Adjustments$7,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has members thay pay monthly due rates to be associated with the union and elect the board members.”

Form 990, Page 6, Part VI, Line 7A

“The organization has members thay pay monthly due rates to be associated with the union and elect the board members.”

Form 990, Page 6, Part VI, Line 11B

“The secretary, treasurer and business manager are provided a copy of the 990 to review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The written conflict of interest policy is included in the code of best practices that is a part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the code of best practice or any other disciplinary rule, regulation, practice or procedure adopted by the liuna general executive board. The code of practice explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflict of interest. This information is open to the public.”

Form 990, Page 6, Part VI, Line 19

“The constitution (governing document) and code of best practices (conflict of interest policy) is available through the united states department of labor, olms, online disclosure public disclosure room. The information is filed under laborer's international union of north america, which files an annual financial report with the department of labor which can be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
Construction & General Labor Liuna
EIN
65-1188994
Phone
2027233366
Address
5201 FIRST PLACE NE, WASHINGTON, DC 20011

Signing Officer

Name
Justin Meighan
Title
Trustee
Phone
2027233366
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Meighan
Formed
2003
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
6
Employees
12

Preparer

Firm
Toal Griffith Ragula LLC
Address
130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
Preparer
Jeffrey S Griffith CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Loss on building contract 1,741,369 gain on sale of fixed asset -7,000 loss on building contract -1,741,369 gain on sale of fixed asset 7,000”

Financial Statement Notes

Schedule D, Page 3, Part X

“The internal revenue service has ruled that the construction & general labor local union 657 qualifies under section 501(c)(5) of the internal revenue code and is, therefore, exempt from payment of income tax except for unrelated business income as defined by the internal revenue service. During the year ended december 31, 2014, the local union had no taxable unrelated business income and accordingly, no provision for income taxes is required in the accompanying financial statements. The local union's federal form 990, return of organization exempt from income tax, is subject to examination by the internal revenue service, generally for three years after it is filed.”

Schedule D, Page 4, Part XI, Line 2D

“Loss on building contract 1,741,369”

Schedule D, Page 4, Part XI, Line 4B

“Gain on sale of fixed asset 7,000”

Schedule D, Page 4, Part XII, Line 2D

“Loss on building contract 1,741,369”

Schedule D, Page 4, Part XII, Line 4B

“Gain on sale of fixed asset 7,000”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01579
IRS990/AccountsReceivableGrp/BOYAmt017628
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MEMBERS ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION, WHO RECEIVE INFORMATION AND ADVICE ON PROBLEMS AND ARE OFFERED JOBS TO PROMOTE SECURITY AND BETTER WORKING CONDITIONS.
IRS990/AllOtherExpensesGrp/TotalAmt06925
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JUSTIN MEIGHAN
IRS990/BooksInCareOfDetail/PhoneNum02027233366
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05201 FIRST PLACE NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020011
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt0113892
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02248
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-1500957
IRS990/CYOtherExpensesAmt0773003
IRS990/CYOtherRevenueAmt034056
IRS990/CYProgramServiceRevenueAmt0645916
IRS990/CYRevenuesLessExpensesAmt0-1672010
IRS990/CYSalariesCompEmpBnftPaidAmt078022
IRS990/CYTotalExpensesAmt0851025
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0-820985
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0130264
IRS990/Desc0REPRESENT ALL CONSTRUCTION CRAFT LABORERS IN THE METROPOLITAN AREA AND SURROUNDING COUNTIES, RECEIVE INFORMATION ON EMPLOYEE PROBLEMS AND OFFER JOBS AND COUNCIL.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt023387
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM BUCK
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE EASELY
IRS990/Form990PartVIISectionAGrp/PersonNm2RUEBEN FERRUFINO
IRS990/Form990PartVIISectionAGrp/PersonNm3ANTHONY FREDERICK
IRS990/Form990PartVIISectionAGrp/PersonNm4RONALD FREELAND
IRS990/Form990PartVIISectionAGrp/PersonNm5THEODORE HARRINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm6JHUNIO MEDINA
IRS990/Form990PartVIISectionAGrp/PersonNm7CLIFFORD MONTGOMERY
IRS990/Form990PartVIISectionAGrp/PersonNm8VICTOR REYES
IRS990/Form990PartVIISectionAGrp/PersonNm9GARDENIA WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm10GERALD WARRICK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9448
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SERGEANT AT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BUS. MGR/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6REC. SECRETA
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SERGEANT AT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-1734369
IRS990/GainOrLossGrp/SecuritiesAmt0198941
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt025000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02820435
IRS990/GrossReceiptsAmt03559878
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01464
IRS990/InterestGrp/TotalAmt016222
IRS990/InvestmentIncomeGrp/ExclusionAmt034471
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034471
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02614213
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02322
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01097782
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04130325
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03817829
IRS990/LandBldgEquipCostOrOtherBssAmt04915611
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01759369
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02621494
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MEMBERS ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION, WHO RECEIVE INFORMATION AND ADVICE ON PROBLEMS AND ARE OFFERED JOBS TO PROMOTE SECURITY AND BETTER WORKING CONDITIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0971852
IRS990/NetAssetsOrFundBalancesBOYAmt06010596
IRS990/NetAssetsOrFundBalancesEOYAmt04153471
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-1535428
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1535428
IRS990/NetUnrlzdGainsLossesInvstAmt0-185115
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt014274
IRS990/OfficeExpensesGrp/TotalAmt077774
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt026517
IRS990/OtherAssetsTotalGrp/EOYAmt025625
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP SUPPORT
IRS990/OtherExpensesGrp/Desc3STEWARDS
IRS990/OtherExpensesGrp/TotalAmt0338435
IRS990/OtherExpensesGrp/TotalAmt1111399
IRS990/OtherExpensesGrp/TotalAmt231404
IRS990/OtherExpensesGrp/TotalAmt37956
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSED EXPENSES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029002
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15054
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029002
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15054
IRS990/OtherRevenueTotalAmt034056
IRS990/OtherSalariesAndWagesGrp/TotalAmt074283
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt01491
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JUSTIN MEIGHAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813930
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0614384
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131532
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0614384
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131532
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0109808
IRS990/PYOtherExpensesAmt01295469
IRS990/PYOtherRevenueAmt0228324
IRS990/PYProgramServiceRevenueAmt0595991
IRS990/PYRevenuesLessExpensesAmt0-481379
IRS990/PYSalariesCompEmpBnftPaidAmt0120033
IRS990/PYTotalExpensesAmt01415502
IRS990/PYTotalRevenueAmt0934123
IRS990/ReconcilationRevenueExpnssAmt0-1672010
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0195344
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0193803
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0549980
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0442695
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0992675
IRS990ScheduleD/EquipmentGrp/BookValueAmt015133
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0361063
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0376196
IRS990ScheduleD/ExpensesNotReportedAmt01741369
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt07000
IRS990ScheduleD/ExpensesSubtotalAmt0844025
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03252716
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0294024
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03546740
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-185115
IRS990ScheduleD/OtherExpensesIncludedAmt01741369
IRS990ScheduleD/OtherExpensesNotIncludedAmt07000
IRS990ScheduleD/OtherRevenueAmt01741369
IRS990ScheduleD/OtherRevenuesNotIncludedAmt07000
IRS990ScheduleD/RevenueNotReportedAmt01556254
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07000
IRS990ScheduleD/RevenueSubtotalAmt0-827985
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS RULED THAT THE CONSTRUCTION & GENERAL LABOR LOCAL UNION 657 QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM PAYMENT OF INCOME TAX EXCEPT FOR UNRELATED BUSINESS INCOME AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE YEAR ENDED DECEMBER 31, 2014, THE LOCAL UNION HAD NO TAXABLE UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE LOCAL UNION'S FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON BUILDING CONTRACT 1,741,369
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GAIN ON SALE OF FIXED ASSET 7,000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3LOSS ON BUILDING CONTRACT 1,741,369
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4GAIN ON SALE OF FIXED ASSET 7,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03817829
IRS990ScheduleD/TotalExpensesPerForm990Amt0851025
IRS990ScheduleD/TotalRevenuePerForm990Amt0-820985
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0728269
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02585394
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAY PAY MONTHLY DUE RATES TO BE ASSOCIATED WITH THE UNION AND ELECT THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS THAY PAY MONTHLY DUE RATES TO BE ASSOCIATED WITH THE UNION AND ELECT THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SECRETARY, TREASURER AND BUSINESS MANAGER ARE PROVIDED A COPY OF THE 990 TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS A PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICE OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF PRACTICE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICT OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE DISCLOSURE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORER'S INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LOSS ON BUILDING CONTRACT 1,741,369 GAIN ON SALE OF FIXED ASSET -7,000 LOSS ON BUILDING CONTRACT -1,741,369 GAIN ON SALE OF FIXED ASSET 7,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06984027
IRS990/TotalAssetsEOYAmt04153471
IRS990/TotalAssetsGrp/BOYAmt06984027
IRS990/TotalAssetsGrp/EOYAmt04153471
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0851025
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0973431
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0973431
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06010596
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04153471
IRS990/TotalProgramServiceRevenueAmt0645916
IRS990/TotalReportableCompFromOrgAmt02248
IRS990/TotalRevenueGrp/ExclusionAmt034471
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-855456
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-820985
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06984027
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04153471
IRS990/TravelGrp/TotalAmt013499
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06010596
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04153471
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05201 FIRST PLACE NE
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020011
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.LOCAL657.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN MEIGHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02027233366
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION & GENERAL LABOR LIUNA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION 657
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0651188994
ReturnHeader/Filer/PhoneNum02027233366
ReturnHeader/Filer/USAddress/AddressLine1Txt05201 FIRST PLACE NE
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020011
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200274631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TOAL GRIFFITH RAGULA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 ADMIRAL COCHRANE DR SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0214017368
ReturnHeader/PreparerPersonGrp/PhoneNum04102240343
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY S GRIFFITH CPA
ReturnHeader/ReturnTs02015-11-11T08:38:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,153,471
Liabilities
$0
Net assets
$4,153,471
Revenue
-$820,985
Expenses
$851,025
Net income
-$1,672,010
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.45$0.38$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$0.00$4.25$0.76$0.66$0.10
2014Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$0.82$0.85$1.67
2013Detailed filing. Detailed filing data is available for this year.$6.98$0.97$6.01$0.93$1.42$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$0.03$6.49$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$0.00$6.77$1.19